| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24414 |
| 来源ID | Working Paper 24414 |
| Computerizing VAT Invoices in China | |
| Haichao Fan; Yu Liu; Nancy Qian; Jaya Wen | |
| 发表日期 | 2018-03-19 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper documents that an increase in the enforcement of value-added tax (VAT) caused by the adoption of a new technology significantly increased VAT payments by large manufacturing firms in China. The reform contributed to 27.1% of VAT revenues and 12.9% of total government revenues in the five subsequent years. The main mechanism is likely to be a reduction in VAT deductions. The dynamic effects of the reform suggest that the rise in tax revenues is non-monotonic over time, with large short-run gains and smaller, though still positive, long-run gains. The reform also reduced firm revenues and inputs, and increased productivity. |
| 主题 | Public Economics ; Taxation ; Development and Growth ; Development |
| URL | https://www.nber.org/papers/w24414 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582088 |
| 推荐引用方式 GB/T 7714 | Haichao Fan,Yu Liu,Nancy Qian,et al. Computerizing VAT Invoices in China. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24414.pdf（926KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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